Practices and Challenges of Good Governance in Tax Administration: The Case of Category “A” Taxpayer in Kolfe Keranio Sub-City Addis Ababa, Ethiopia
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Date
2021-09
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A.A.U
Abstract
The main purpose of this study is to evaluate the practices and challenges of Good Governance in Revenue administration. This study attempt to cover some of the necessary questions regarding evaluating the perception of category A taxpayers and tax office employees concerning good governance practices, analyzing, to what extent Kolfe Keranio Sub-city tax office attempts to maintain good governance implementation, and determine the major challenges of implementing good governance by using eight elements of good governance: . The study was carried out in Kolfe Keranio Sub-city taxpayer’s branch office. The study used quantitative research method. The study has 105 tax office employees and 100 taxpayers’ respondents of Kolfe Keranio sub-city tax administration. The data of the study render on the survey method and a questionnaire was used to gather the necessary information from the research participants. Both simple random and convenience sampling method were applied on the study. Finally, the data was presented by using the descriptive statics method of frequency and percentage, mean, standard deviation. The findings of the study indicated that the tax office performance regarding good governance is poor and has different challenges. The challenges include, lack of resources and skill of the employees, schedule mishaps and tax payers low awareness level of the rules and regulations of tax office which are among the most mentioned and prevalent problems that are described. The core fining of the study showed that there is poor customer participation on policy formulation, lack of consensus regarding the current office policies, lack of transparency in the part of the tax office and lack of effectiveness and efficiency. The overall practice of good governance in kolfe keanio tax office administration have not been found perfectly effective or fair in any of the eight characteristics of good governance. The study recommended that the tax office has to work harder to improve the level of good governance practice and reduce challenges within the organization.
Keywords: Good Governance, category A taxpayers, Tax Administration, principles of good governance
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Keywords
Good Governance, Tax Administration